The landscape for external audit of local government and its services has recently changed, and this section outlines the latest developments in the areas listed below. In this section: Statutory arrangements for audit The Local Audit and Accountability Act 2014 sets out the framework for audit of local authorities. It replaces the provisions of the Audit Commission Act 1998 following the closure of the Audit Commission. Transitional arrangements The closure of the Audit Commission on 31 March 2015 heralded the start of the process of devolving the responsibility for making external audit appointments to all local public bodies. Audit fees 2018/19 Public Sector Audit Appointments (PSAA) has published its scale of fees for 2018/19. The sector led body Public Sector Audit Appointments Limited (PSAA), the company initially established by the LGA to act as the transitional body, will continue to use its skills and experience to secure efficient and effective arrangements for the independent appointment of auditors on behalf of the sector. Share this page: Twitter Facebook LinkedIn+ Email this page Print this page
Statutory arrangements for audit The Local Audit and Accountability Act 2014 sets out the framework for audit of local authorities. It replaces the provisions of the Audit Commission Act 1998 following the closure of the Audit Commission.
Transitional arrangements The closure of the Audit Commission on 31 March 2015 heralded the start of the process of devolving the responsibility for making external audit appointments to all local public bodies.
Audit fees 2018/19 Public Sector Audit Appointments (PSAA) has published its scale of fees for 2018/19.
The sector led body Public Sector Audit Appointments Limited (PSAA), the company initially established by the LGA to act as the transitional body, will continue to use its skills and experience to secure efficient and effective arrangements for the independent appointment of auditors on behalf of the sector.